PIQUA LIBRARY ASSISTANCE AND DEVELOPMENT FUND (EIN 311049748) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1982

Legal Domicile

Principal Officer

KAREN WENDELN

Phone

9377736753

Tax Period

2025-01-01 to 2025-12-31

PIQUA LIBRARY ASSISTANCE AND DEVELOPMENT FUND, founded in 1982, is a small nonprofit that reported $113K in total revenue in fiscal year 2025. The organization ran a surplus of $33K, a strong 29% operating margin.

Mission

FINANCIAL SUPPORT FOR THE PIQUA PUBLIC LIBRARY AND MUSEUM.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $18,047

Program Service Revenue $0

Investment Income $95,371

Other Revenue $0

TOTAL REVENUE $113,418

Expense Breakdown

Grants Paid $61,862

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $61,862

Other Expenses $18,164

TOTAL EXPENSES $80,026

Year-over-Year Comparison

	2025	2024	Change
Revenue	$113,418	$107,885	+0.1%
Expenses	$80,026	$46,716	+0.7%
Net Income	$33,392	$61,169	-0.5%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BARBARA DAVIS	VP & TRUSTEE	1.00	Officer Director	$0	$0	$0
CHAD GRAESER	TRUSTEE	1.00	Director	$0	$0	$0
LOIS HARTINGS	SEC & TREAS	1.00	Officer Director	$0	$0	$0
MELISSA LEINGANG	TRUSTEE	1.00	Director	$0	$0	$0
FRANK PATRIZIO	TRUSTEE	1.00	Director	$0	$0	$0
GAIL STALEY	TRUSTEE	1.00	Director	$0	$0	$0
KAREN WENDELN	PRESIDENT &	1.00	Officer Director	$0	$0	$0
STEPHANIE ROSTRON	EXECUTIVE DI	1.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$113,418	$80,026	$1,468,480	$33,392
2024	No data	No data	No data	No data
2023	$320,036	$59,008	$1,295,073	$261,028
2022	$74,409	$177,479	$948,729	$-103,070
2021	$152,077	$35,646	$1,209,651	$116,431
2020	$63,703	$44,513	$1,078,067	$19,190
2019	$89,864	$60,753	$1,011,432	$29,111
2018	$112,577	$40,455	$858,015	$72,122

PIQUA LIBRARY ASSISTANCE AND DEVELOPMENT FUND